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Sustentabilidade e ética nos relatórios anuais integrados um estudo comparativo
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Abstract(s)
A importância da sustentabilidade, assim como o modo como as organizações reportam as questões relacionadas com o seu desempenho social, tem vindo a aumentar.
Este aumento, sobretudo nas grandes empresas europeias, está relacionado com diferentes objetivos, de entre os quais podemos salientar: a relação entre ética, sustentabilidade e desempenho financeiro, ou a reputação organizacional.
Todavia, diferentes autores têm constatado problemas de desconfiança por parte dos stakeholders relativamente à informação divulgada, sendo que a credibilidade dessa mesma informação é necessária para o desenvolvimento empresarial.
No âmbito desta análise são particularmente relevantes os comportamentos e o reporte da sustentabilidade e da ética. O método mais comum era focado na empresa e na análise dos seus resultados analíticos, porém, atualmente, centra-se na análise individual e é este processo de reporte que nos propomos analisar a partir de uma revisão de literatura da qual emerge a questão de investigação: qual a evolução anual em relação à repetição das palavras ethic, sustainability e sustainable nos relatórios anuais integrados das principais empresas europeias.
Assumimos o pós-positivismo como conceito filosófico estrutural e uma metodologia de investigação quantitativa.
Os resultados obtidos, permitem-nos concluir que é estatisticamente possível assumir o crescimento de relevância das palavras ethic, sustainability e sustainable, para além disso, é também evidente nas diferentes dimensões: evolução anual, aos 5 países, aos 4 setores, aos 13 subsetores, as 25 empresas e aos 4 modelos de corporate governance analisados.
The importance of sustainability, as well as the way in which organizations report on issues related to their social performance, has been increasing. This increase, especially in large European companies, is related to different objectives, among which we can highlight: the relationship between ethics, sustainability and financial performance, or organizational reputation. Nevertheless, different authors have identified problems of distrust on the part of stakeholders with regard to the information disclosed, since the credibility of this information is necessary for business development. Particularly relevant to this analysis are the behaviors and reporting of sustainability and ethics. The most common method used to be focused on the company and the analysis of its analytical results, but today it focuses on individual analysis and it's this reporting process that we propose to analyze based on a literature review from which the following research question emerges: what is the annual evolution in relation to the repetition of the words ethic, sustainability and sustainable in the integrated annual reports of the main European companies. We used postpositivism as a structural philosophical concept and a quantitative research methodology. The obtained results allow us to conclude that it is statistically possible to assume the growth in relevance of the words ethic, sustainability and sustainable, in addition, it is also evident in the different dimensions: annual evolution, the 5 countries, the 4 sectors, the 13 subsectors, the 25 companies and the 4 corporate governance models analyzed.
The importance of sustainability, as well as the way in which organizations report on issues related to their social performance, has been increasing. This increase, especially in large European companies, is related to different objectives, among which we can highlight: the relationship between ethics, sustainability and financial performance, or organizational reputation. Nevertheless, different authors have identified problems of distrust on the part of stakeholders with regard to the information disclosed, since the credibility of this information is necessary for business development. Particularly relevant to this analysis are the behaviors and reporting of sustainability and ethics. The most common method used to be focused on the company and the analysis of its analytical results, but today it focuses on individual analysis and it's this reporting process that we propose to analyze based on a literature review from which the following research question emerges: what is the annual evolution in relation to the repetition of the words ethic, sustainability and sustainable in the integrated annual reports of the main European companies. We used postpositivism as a structural philosophical concept and a quantitative research methodology. The obtained results allow us to conclude that it is statistically possible to assume the growth in relevance of the words ethic, sustainability and sustainable, in addition, it is also evident in the different dimensions: annual evolution, the 5 countries, the 4 sectors, the 13 subsectors, the 25 companies and the 4 corporate governance models analyzed.
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Keywords
CSR Ética Relatórios Anuais Integrados Sustentabilidade.